https://www.taxtmi.com/circulars?id=1671 The Board concluded that the waste-and-scrap tariff heading applies only to material ordinarily used for metal recovery by re-melting or for chemical manufacture and excludes structural items or worn railway lines usable after renewal; by contrast, the HSN note for rails covers all rails of the type used for railway or tramway track irrespective of intended use. Consequently, "used steel rails" shall be classified under the tariff heading for rails and not under ferrous waste and scrap. en-us Tue, 17 Jan 2006 00:00:00 +0530 Sat, 28 Feb 2009 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1671 The Board concluded that the waste-and-scrap tariff heading applies only to material ordinarily used for metal recovery by re-melting or for chemical manufacture and excludes structural items or worn railway lines usable after renewal; by contrast, the HSN note for rails covers all rails of the type used for railway or tramway track irrespective of intended use. Consequently, "used steel rails" shall be classified under the tariff heading for rails and not under ferrous waste and scrap. Circulars Customs Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1671